CALHOUN PUB. CO., INC. v. STATE

Civ. 5857.

513 So.2d 643 (1987)

CALHOUN PUBLISHING COMPANY, INC., d/b/a The Jacksonville News v. STATE of Alabama.

Court of Civil Appeals of Alabama.

August 19, 1987.


Attorney(s) appearing for the Case

Brenda Smith Stedham of Merrill, Porch, Doster & Dillon, Anniston, for appellant.

Don Siegelman, Atty. Gen., and B. Frank Loeb, Chief Counsel, and J. Wade Hope, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellee.


INGRAM, Judge.

The Department of Revenue of the State of Alabama (State) assessed retail sales tax against the taxpayer for the printing and delivery of newspapers to Sara Grant & Associates (Grant). After a hearing, the trial court upheld the assessment but waived a penalty assessed against the taxpayer for its failure to pay the tax, concluding that the taxpayer's failure was in good faith. The taxpayer appeals.

The issue is whether the transactions...

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